The Taxes (Interest Rate) (Amendment) Regulations 2000 No. 893

2.—(1) In regulation 3ZA(4) of the Taxes (Interest Rate) Regulations 1989(1) for “RR+2” substitute “RR+1”.

(2) Paragraph (1) has effect on and after 20th April 2000 in relation to interest running from before that day as well as interest running from, or from after, that day.

(1)

S.I. 1989/1297; regulation 3ZA was inserted by S.I. 1998/3176, regulation 6.